Provincial Attestation Letter (PAL) Explained
Most study permit applications need a provincial or territorial attestation letter. What it is, who issues it, when it must be valid, and who is exempt.
What a PAL is
IRCC describes a provincial or territorial attestation letter (PAL/TAL) as a letter from the province or territory where you plan to study that confirms there is space for you. IRCC’s document list says one is needed in most cases, and that you submit it with your study permit application, not after.
The letter exists because Canada caps the number of new international student permits and each province and territory decides how its share is allocated among schools.
Who issues it and when
The province or territory where you plan to study issues the letter. IRCC says to contact your school (the designated learning institution) to find out how to apply, and that you usually receive it after accepting your offer and paying tuition in part or in full. A separate letter is needed for each study permit applicant.
Students in Quebec need a Quebec Acceptance Certificate (CAQ), which serves in place of the attestation letter.
Validity
- The letter must be valid when you apply for your study permit.
- It does not need to be valid when you start your studies.
- Unless it shows an earlier expiry date, it is valid until December 31 of the study permit cap year it was issued for.
- A letter issued for a previous cap year cannot be used.
Who does not need one
IRCC lists exemptions, and you must provide proof of the exemption with your application. They include:
- Preschool, primary school (including kindergarten) and secondary school students
- Master’s and doctoral students in degree-granting graduate programs at public designated institutions, for applications from January 1, 2026
- People applying to extend a permit at the same institution and level of study as their current permit
- Exchange students studying under an exchange arrangement with their home institution
- Recipients of a Global Affairs Canada scholarship
- Several other listed situations, such as protected persons and participants in the Francophone Minority Communities Student Pilot
Tips
- Ask your school about the PAL as soon as you are accepted.
- Check that the details match your acceptance letter.
- Apply for the study permit while the letter is valid.
- If your plans change, such as switching programs, ask whether a new letter is needed.
How this looks in practice
A hypothetical student receives an acceptance letter in the spring and assumes the school will send everything needed for the permit. Weeks later, she realises that a provincial attestation letter is required with the study permit application, not after it, and that her school has a process for requesting it after she accepts the offer and pays tuition.
She asks, learns the timeline, and applies for the permit while the letter is still valid. Had she waited, the letter could have expired on December 31 of its cap year. The lesson is simple: ask about the attestation letter as soon as you are accepted.
How to prepare over the next 30 days
- Ask your school whether a PAL is required for your program
- Learn how and when the letter is issued
- Check the letter’s expiry date against your application plan
- Confirm whether you qualify for any exemption, and gather the proof
- Keep copies and plan your permit application around the letter’s arrival
Common questions, answered
- Is a provincial attestation letter the same as my acceptance letter? No. The school issues the acceptance letter. The province or territory issues the attestation letter, which confirms there is space for you within its allocation.
- Does the letter expire? Yes. Unless it shows an earlier date, it is valid until December 31 of the cap year it was issued for, and it must be valid when you apply for your study permit. A letter from a previous cap year cannot be used.
- Do all students need one? No. IRCC lists exemptions, including preschool to secondary students and, from January 1, 2026, master’s and doctoral students at public designated institutions. You must provide proof of the exemption with your application.
Keep reading
For more background, see the path from study permit to permanent residence and post-graduation work permit rules.
Where to go from here
The letter has to be in hand before you can apply, so ask your school about it as soon as you are accepted. If you are unsure whether your program needs one, a free assessment will settle it against the current IRCC rules.
More on study permits.
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